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TDS - non availability of PAN - @ 20% OR 10% - Since the mistake of quoting wrong PAN has been rectified...

TDS - non availability of PAN - @ 20% OR 10% - Since the mistake of quoting wrong PAN has been rectified in the revised TDS return filed by the assessee which has been accepted by the department, therefore, there is no justification in raising a demand on account of short deduction of TDS. - AT .....

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